04 June 2009
But how can payroll services be categorised under contractor when they are neither supplying man nor material. On the other hand payroll services involves use of technology/computer/qualified person having knowledge of tax and PF and all payroll related matter.Meaning therey by its a technical service.So we should infact classify it under professional or technical services and deduct TDS @ 10.3% or 11.33% u/s 194J.
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